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AC08 Non-Current Assets - Coggle Diagram

- - - - Dr Non-Current Asset
      - Cr Cash/Other Payables
  - - - Dr Expenses
      - Cr Cash/Other Payables/Acrruals
- - - - Land
      - Building
      - Machineries
      - Equipment
    - - Copyrights
      - Franchises / Licenses
      - Trademarks
      - Patents
- - - - Depreciation Expense = (Cost - Accumulated Deprciation) x Depreciation Rate
    - - Depreciation Expense = (Cost - Residual Value) x Actual production units / Estimated Total Production Units
    - - Depreciation Expense = (Cost - Residual Value) / Estimated Useful Life